A. “Tourism” means economic activity resulting from tourists, which may include sales of overnight lodging, meals, tours, gifts, or souvenirs.

B. “Tourism promotion” means activities, operations, and expenditures designed to increase tourism, including but not limited to advertising, publicizing, or otherwise distributing information for the purpose of attracting and welcoming tourists; developing strategies to expand tourism; operating tourism promotion agencies; and funding the marketing of or the operation of special events and festivals designed to attract tourists.

C. “Tourism-related facility” means real or tangible personal property with a usable life of three or more years, or constructed with volunteer labor, that is: (1)(a) owned by a public entity; (b) owned by a nonprofit organization described under Section 501(c)(3) of the federal Internal Revenue Code of 1986, as amended; or (c) owned by a nonprofit organization described under Section 501(c)(6) of the federal Internal Revenue Code of 1986, as amended, a business organization, destination marketing organization, main street organization, lodging association, or chamber of commerce and (2) used to support tourism, performing arts, or to accommodate tourist activities.

D. “Tourist” means a person who travels from a place of residence to a different town, city, county, state, or country, for purposes of business, pleasure, recreation, education, arts, heritage, or culture.

E. The definitions of “selling price,” “seller,” “buyer,” “consumer” and all other definitions as are now contained in RCW 82.08.010, and subsequent amendments thereto, are adopted as the definitions for the tax levy herein. (Ord. 1464 §1, 2015; Ord. 1071 §1, 1997; Ord. 577 §1 (part), 1980).